2008 (1) TMI 121

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....1. Appeal No. C/667/05 is against the order of the Commissioner No. 37/Commissioner/2005 dated 31-3-2005. 1.2 Appeal No. C/668/05 is against the order of the Commissioner No.38/Commissioner/2005 dated 31-3-2005. 1.3 Appeal No. C/669/05 is against the order of the Commissioner No.39/Commissioner/2005 dated 31-3-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: ....

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....ty at the respective refineries end. (b) The provisional assessments at each of the refinery end were finalized by the respective Customs authorities and differential duty recovered/refund sanctioned as the case may be. (c) Subsequently, on the basis of investigation, it was alleged that the value adopted at the time of finalization was incorrect and that value required to be enhanced by add....

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....d in the jurisdiction of other Commissioner. He also relies on the following decisions in support of his contention that in respect of clearances effected from warehouses, the power to demand differential duty is only with the authorities having jurisdiction over the warehouses. 1. M/s. Ferro Alloys Corpn. Ltd. [1995 (77) E.L.T. 302 (T)] and upheld by S.C. 1996 (88) E.L.T. A126; 2. M/s. Ferr....

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....issions of the ld. advocate for the appellant that the Commissioner, Jamnagar cannot demand differential duty is valid. It is not a case where the goods removed under bond were not received at the destination i.e. at the receiving warehouses. When the goods have been admittedly received in the warehouses at Madura, Koyali, Panipat and the duty payments have taken place only at the time of clearanc....